The correspondent had had discussions with Finance regarding employees providing essential services having been recalled from their leave before having met the minimum leave period condition (but with a desire to resume their leave once the COVID-19 situation permitted) as well as essential service employees whose DSLP reflected the maximum deferral period but who were unable to begin their leave as scheduled, thereby contravening the maximum deferral period condition. After referring to the conditions “that the deferral period cannot exceed six years with the leave period beginning immediately afterwards” and “that the leave period must be one continuous period of at least six consecutive months (or three months for certain educational leaves),” CRA stated:
Pending completion of [Finance’s] review, the CRA will not require an employer to terminate an employee’s DSLP for failing to meet either of the above conditions. This administrative position will apply regardless of the reason for deferring the leave or for returning to work. In addition to providing flexibility to health care workers and others providing essential services, it will also accommodate, for example, employees who had planned to travel during their leave but who are now unable to, or who had to return early, because of travel restrictions.